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<title>SFA - Retirement & Pensions</title>

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MEDIA QUERIES
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					<i>This budget area includes funding for the retirement for State employees, public school employees, judges, State Police personnel, and members of the Legislature.</i>
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							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Departments/DataCharts/DCret_MPSERS101.pdf" class="glow">MPSERS 101 Presentation - A Summary of the Michigan Public School Employees' Retirement System - January 2014</a></li>
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							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Publications/Notes/2020Notes/NotesWin20ks.pdf" class="glow">The Michigan Public School Employees' Retirement System (Winter 2020)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/RevenueData/TaxationSeniorsRetireeIncome.pdf" class="glow">Michigan Taxation of Seniors and Retiree Income (February 2019)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/statebudget/EOReorganization2015-13.pdf" class="glow">Executive Order 2015-13 - Creation of State of Michigan Retirement Board (October 2015)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Publications/Notes/2013Notes/NotesSum13ks.pdf" class="glow">Explaining "Stranded" and "Legacy" Costs in Retirement Systems (Summer 2013)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Publications/Notes/2012Notes/NotesFal12dz.pdf" class="glow">Apples or Oranges: Making the Right Pick for Pension Accounting (Fall 2012)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Publications/Notes/2012Notes/NotesFal12ks.pdf" class="glow">Update on Michigan School Employees' Retirement System (Fall 2012)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Publications/Notes/2011Notes/NotesSum11dz.pdf" class="glow">Michigan Income Taxes on Seniors and Retirees Under the 2011 Tax Restructuring Legislation (Summer 2011)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Publications/Notes/2011Notes/NotesWin11mg.pdf" class="glow">Are Public Sector Retirement Benefits Sustainable?  An Update on the State Administered Retirement Systems (Winter 2011)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Publications/Notes/2010Notes/NotesSum10ks.pdf" class="glow">Retirement Incentive and Pension Reform of the Michigan Public School Employees' Retirement System (Summer 2010)</a></li>
							<li><a target="_blank" href="https://sfa.senate.michigan.gov/Publications/Notes/2009Notes/NotesMarApr09ks2.pdf" class="glow">Examining a Change from Defined Benefit to Defined Contribution for the Michigan Public School Employees' Retirement System (March/April 2009)</a></li>
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